Tax Implications of Brexit


Book Description

Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.




The Implications of 'Brexit' Under German Tax Law : Expected Changes for UK Businesses, Corporations, and Trusts with Germany-based Owners and Beneficiaries


Book Description

In the referendum held in 2016, the British people voted to leave the European Union. Whereas the economic impact of 'Brexit' is being discussed extensively, its tax implications have not yet been the focus. It is obvious that Brexit will end the UK's membership in the Customs Union as well as the UK's participation in the harmonized European system for value-added taxes and excise duties. Less obvious is the impact of Brexit on certain provisions of German national tax law that link preferential treatment to EU or European Economic Area membership: Brexit will change the tax treatment of German-based shareholders and beneficiaries of UK businesses, companies, trusts, and foundations for the worse. This article examines further.




Brexit Referendum


Book Description

On 23 June 2016, UK voters decided to opt out of the European Union. The Brexit will have significant tax consequences. This paper provides some brief technical background, listing the main headings of tax law under which the Brexit will impact the United Kingdom and the European Union.







Navigating Brexit : Tax Implications for Life Sciences Companies


Book Description

It is important for life sciences companies to understand the potential direct and indirect tax impact of Brexit and the potential consequences ahead. The author considers implications for life sciences companies, general tax and legal issues, impact on life sciences companies. and next steps in general.




"God Save the Brexit" : Tax Implications of Leave Vote


Book Description

This article covers the tax implications that may arise as a consequence of the exit of the United Kingdom from the European Union, detailing both indirect and direct tax matters.







Brexit : a Note from the United States


Book Description

This article provides general insights on the tax implications of UK departure from the European Union.




Tax Implications of Brexit


Book Description

Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.




Brexit Tax Implications : State of Play Upon Entry Into Force of Withdrawal Agreement


Book Description

With effect from 31 January 2020 at midnight CET, the United Kingdom is no longer a Member State of the European Union and of the European Atomic Energy Community. The European Union and the United Kingdom have agreed upon a transition period until 31 December 2020, during which negotiations of a new partnership will take place. This White Paper describes the state of play upon the entry into force of the Withdrawal Agreement with regard to selected Brexit tax implications.